The appellant's property was sold in a municipal tax sale, resulting in a surplus of over $76,000 which was paid into court.
The appellant missed the one-year statutory deadline to apply for payment out of court by three weeks, resulting in a deemed forfeiture of the funds to the municipality under s. 380(6) of the Municipal Act, 2001.
The application judge held he lacked jurisdiction to grant relief from forfeiture.
The Court of Appeal allowed the appeal, holding that s. 98 of the Courts of Justice Act provides jurisdiction to grant relief from the deemed forfeiture, as the statutory scheme does not expressly or implicitly preclude it.
The court granted relief from forfeiture and ordered the surplus paid to the appellant.
